2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
0Y6q$h>4 znQ'm^ h 企业会计准则目录
;X$q#qzN# Index for Accounting Standards for Business Enterprises
}dd k}wga Announced February 2006
R*Xu(89 Effective 2007 for Listed Companies
5U)ab3: 1. 企业会计准则---------基本准则
4j=<p@ (Accounting Standard for Business Enterprises - Basic Standard)
Q_QKm0! 2. 企业会计准则第1 号---------存货
W8G9rB|T (Accounting Standard for Business Enterprises No. 1 - Inventories)
h5&/hBN 3. 企业会计准则第2 号---------长期
股权投资
"^9[OgE: (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
tIyuzc~U 4. 企业会计准则第3 号---------投资性房地产
_^6|^PT. (Accounting Standard for Business Enterprises No. 3 - Investment properties)
uOG-IHuF 5. 企业会计准则第4 号---------固定资产
@@%i(>4Z (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
/]/>jz> 6. 企业会计准则第5 号---------生物资产
GJIWG&C03 (Accounting Standard for Business Enterprises No. 5 - Biological assets)
" xDx/d8B 7. 企业会计准则第6 号---------无形资产
8:P*z (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
+
%MO7vL 8. 企业会计准则第7 号---------非货币性资产
<DeKs?v XDpfpJ,z"}
3C rQBIj1 kfqpI
ggm2%|?X (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
|RR%bQ^{ 9. 企业会计准则第8 号---------资产减值
1jH7<%y (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
IU Y> ih 10. 企业会计准则第9 号---------职工薪酬
ocIt@#20K (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
Ic[}V0dk 11. 企业会计准则第10 号--------企业年金基金
WCuzV7tw (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
i\=z' 12. 企业会计准则第11 号--------股份支付
Qy=HrL]x (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
fg9?3x
Z 13. 企业会计准则第12 号--------债务重组
J$#h(D% (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
& Fg|%,fv] 14. 企业会计准则第13 号--------或有事项
s;fVnaqG: (Accounting Standard for Business Enterprises No. 13 - Contingencies)
J Q)4}t 15. 企业会计准则第14 号--------收入
U,Z"G1^ (Accounting Standard for Business Enterprises No. 14 - Revenue)
vix&E`0yD 16. 企业会计准则第15 号--------建造合同
5
l41Q (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
Fw_
(q! 17. 企业会计准则第16 号--------政府补助
.q0218l:dF (Accounting Standard for Business Enterprises No. 16 - Government grants)
-A/ds1=; 18. 企业会计准则第17 号--------借款费用
7$!`p,@we/ (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
1Yc%0L( 19. 企业会计准则第18 号--------所得税
tmO;:n<N (Accounting Standard for Business Enterprises No. 18 - Income taxes)
Sao>P[
#x 20. 企业会计准则第19 号--------外币折算
$h G;2v (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
U/T4i# 21. 企业会计准则第20 号--------企业合并
uP{;*E3? (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
D9 qX->p 22. 企业会计准则第21 号--------租赁
nE/=:{~Ws (Accounting Standard for Business Enterprises No. 21 - Leases)
5/& 1Oxo 23. 企业会计准则第22 号--------金融工具确认和计量
)Vwj9WD (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
Y%<`;wK=^ 24. 企业会计准则第23 号--------金融资产转移
BRQ"A, (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
33Ssylno 25. 企业会计准则第24 号--------套期保值
1&"-*)
(Accounting Standard for Business Enterprises No. 24 - Hedging)
kWB, ;7 26. 企业会计准则第25 号--------原保险合同
;yF[2P ; (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
=2^V
gc 27. 企业会计准则第26 号--------再保险合同
Dn~Z SrJ (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
P3'2IzNw 28. 企业会计准则第27 号--------石油天然气开采
8AT;8I<K (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
JNh=fvO2i 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
K!3{M!B (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
G1}~.%J and estimates, and correction of errors)
^9&b+u=X 30. 企业会计准则第29 号--------资产负债表日后事项
3c c1EQ9 (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
{mNdL J 31. 企业会计准则第30 号--------财务
报表列报
Q]< (bD.7 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
5a'yXB} 32. 企业会计准则第31 号--------现金流量表
;aq `N}d (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
BjM+0[HC 33. 企业会计准则第32 号--------中期财务报告
LO"_NeuL (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
*"1~bPl 34. 企业会计准则第33 号--------合并财务报表
Mv|vRx^b (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
d
i!"IQAvK 35. 企业会计准则第34 号--------每股收益
\X&]FZ(* (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
(~S<EUc$ 36. 企业会计准则第35 号--------分部报告
Z[Wlyb0 (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
M]c7D`%s 37. 企业会计准则第36 号--------关联方披露
F[5S(7M
7 (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
l;Q
>b]DZ 38. 企业会计准则第37 号--------金融工具列报
h~ $& (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
_-n Y2) 39. 企业会计准则第38 号--------首次执行企业会计准则
YU&4yk lE (Accounting Standard for Business Enterprises No. 38 - First time adoption of
SU/G)&Mi Accounting Standards for Business Enterprises)
t) LU\! >A3LA3(
c